Charlotte home and Democrat., 1887-03-25
Taxes for 1887.
Duties of List Takers and Assessors.

| Two 10 LeD, OOtu IucIublScs
Section 2. The board of commissioners of
each county shall, at their session held in
the month Of April, one thousand eight
hundred and eighty seven, and every
fourth year thereafter, appoint three dis
Greet free holders in each township, who
shall list and assess the real and personal
property in said township for taxation.
These list takers and assessors shall sscer-
tain the true value in money of every
tract or parcel of land or other real estate
with the Improvements thereon, and per-
sonal property, and assess the same in &C.
cordance with said valuation. Said board
of list-takers and assessors shall meet at
some place in their respective townships
on or before the second Monday in May,
and elect one of their number chairman.
The board is hereby authorized and en-
/ powered to administer oaths in all cases
necessary to obtain full and correct inior-
nation concerning any taxable real and
personal property in their respective town
ships, so as to secure proper assessment
of said property. The assessment, when
made, shall be in force until altered as
may be prov ided by law.
Sec 8. The board of county commits
sioners shall have power to appoint one or
more list takers and assessors for years in
| which there shall be an assessment of
property, for any town or city in their re-
spective counties having more than 1900
Inhabitants, aud one or more list-tskers
for such town or city for the year in which
| there shall not be an assessment of prop
| erty.
Sec a. The board of coluty commits
| - hill ho ~ hn
ment of the list takers and assessors issue
a notice to them, summoning them to meet
at the county seat on the first Monday in
June, for consultation with the board of
commissioners for the purpose Of taking
such action as will secure uniformity in
the assessment of the real and personal
| property throughout the county.
| Sec 5. Each township board of list tax
ers and assessors shall advertise in five or
more public places in the township, imme-
diately after their appointment, notifying
all tax payers to return to said list takers
| and assessors all the real and personal
property which each tax payer shall own
on the first day Of June, requiring said re-.
turn to be made to list takers and asses
sors during the month of June under the
pains and penalties imposed by law.
Each of said list takers and assessors shall
| attend at two or more places IN the town
ship for tie purpose of listing aud asses
sing the property.
Sec. 6. The board of list takers and as
sessors shall make return of their assess
ments to the board of County Commis-
sioners on or before the first Monday in
July, and annex the following affidavit,
| subscribed and sworn to before a Justice
| of the peace, who shall certify the same:
eve the list takers and assessors of
-- township g. County,
make oath that the foregoing list contains,
to the best of our knowledge and belief,
all the real and personal property at it's
true value in money and have endesYored
to do equal justice to the public and to the
| tax payers concerned"
Sec. 7. The Chairman of the board of
| list takers and assessors Of the several
townships shall compose board ofequal-
ization for the county, and shall meet on
the first Monday in July. The Chairman
of the Board of County Commissioners
shall be chairman of said board of equali-
zation and shall lay before the Board of
Equalization the returns of the list ia akers
and assessors. Said board shall equalize the
valuations so that each tract or lot or ar
tcle of personal property shall be entered
on the tax list at its true value in money,
and, for this purpose, they shall observe
the following rules:
(D They shall raise the valuation of
such tracts or lots of real property or ar
ticle of personal property as 10 their opin-
ion, have been returned below their true
value to such price or sum as .hey may
believe to be the true value thereof.
(2) They shall reduce the valuation of
such tracts and lots or articles Of personal
property, as in their opinion, have been re-
tnrned above their true value, as compared
with the average valuation OF real or per-
sonal property Of such county. In regard
to real property, they shall have due re-
gard to the relative situation, quality of
soil, Improvement, natural and artificial
advantages possessed by each tract or lot.
(3) They shall not reduce the aggregate
value OF the real or personal property of
the county below the aggregate value
thereof, as returned by the assessors.
Sec 8. The board of county commits
sioners shall allow each list taker and as
SCISSOR such compensation as said board
shall deem just and proper for each day
actually engaged in the performance of
his duties; said board of county commits
sioners shall also allow each member of
the board of equalization such per diem
for the number OF days actually engaged
in the performance Of his duties as the
said board OF commissioners shall deem
just and proper, and, in addition thereto,
mileage at the rate Of five cents for each
mile necessary travelled in attending the
meetings Of the board of equalization. The
per diem and mileage allowed, as provid-
ed in this section, shall be paid by the
county.
Sec. 9. The board: of county commits
sioners shall, annually, at their April ses-
sion, except in the year when there shall
be an assessment of property, appoint one
competent person in each township to list
all the laIds therein at the valuation as
sessed on the same, and all personal prop
erty in said township. Said board of com
missioners shall allow such township list
takers such compensation for their SER
vices as the board shall deem Just and
proper, for the number Of days actually
employed, or engaged, to be paid by the |
county. |
SEQ. 10. Each township list-taker, ap-